Search

TAXES CAN ALSO BE SHARED BETWEEN SPOUSES

... the court of appeal proceeded from the fact that as long as the vehicle is not removed from the register, the payer of the transport tax is the formal owner of the vehicle, with respect to real estate, respectively, even if it is jointly owned by the spouses, the payer of land tax and property tax is a person, to which the real estate is registered. Imposing a joint tax burden on the debtor's spouse in the context of the constitutionally established obligation of each taxpayer to personally pay taxes established by law is unjustified. The cassation sent the dispute for a new appeal, concluding that part of the funds were used to repay a previously issued loan; the other part of the funds was transferred by the debtor to his own account and subsequently ...

Sorted by relevance | Sort by date